The risk that arises from potential fluctuations in the fair value (FV) or future cash flows of a financial instrument...
The risk that arises from potential fluctuations in the fair value (FV) or future cash flows of a financial instrument...
The period during which all the vesting conditions set out in a share-based payment arrangement have to be satisfied. Vesting...
A financial instrument that is embedded with certain types of derivatives (embedded derivatives). The instrument plays host to the embedded...
An expense/ charge that does not involve a cash transaction- that is, it constitutes no cash outflows during the accounting...
An expense that does not involve a cash transaction- that is, it constitutes no cash outflows during the accounting period....
A financial liability that is combined with other financial arrangements such as embedded derivatives. The hybrid instrument has its own...
The transaction costs associated with financial instruments are those incremental costs that directly relate or can be attributable to the...
The costs that are incurred by an entity in selling an asset or transferring a liability in the principal market...
The separation of individual components of a contract (a combined contract) from each other for the purpose of treating each...